Teelk, thank you for posting that so quickly.
I followed your suggestion and ran the TRUNCATE SQL in phpmyadmin.
I also ran the create themes table sql.
I verified the table was created and the values were there.
The error persists.
I uploaded a fresh install and created a 2nd board. It installed and ran just fine.
I swapped config.php files between the 2 boards (looking to see if perhaps some files did not update when I uploaded and over-wrote the 1.40 files previously)
The old board, using the new config.php file displays normally, albeit empty since it's pointing to the newly created database.
The new board now displays the error, leading me to believe there is still something within the database that is causing the problem.
I exported the three themes tables form the new board and imported them into the old board, replacing the existing ones.
Error persists.
Oh, and yes, I also went to a machine that has never visited my site and attempted to access the board from there - no success.
Are there other tables I should consider checking?